000 | 02441cam a22003857a 4500 | ||
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001 | 13388900 | ||
003 | OSt | ||
005 | 20250506123041.0 | ||
008 | 031030s2004 njua 000 0 eng d | ||
010 | _a 2003279751 | ||
020 | _a9780132576093 | ||
035 | _a(OCoLC)ocm53240689 | ||
040 |
_aOL$ _cOL$ _dBOS _dOCLCQ _dDLC |
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042 | _alccopycat | ||
043 | _an-us--- | ||
050 | 0 | 0 |
_aKF1422.Z9 _bA74 2004 |
100 | 1 |
_aArens, Alvin A. _4Randal J. Elder , Mark S. Beasley |
|
245 | 1 | 0 |
_aOverview of the Sarbanes-Oxley Act of 2002 with other changes in auditing and the public accounting profession / _cAlvin A. Arens, Randal J. Elder, Mark S. Beasley. |
260 |
_aUpper Saddle River, N.J. : _bPearson/Prentice Hall, _cc2012 |
||
300 |
_a48 p. : _bill. ; _c28 cm. |
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500 | _a"Integrated with: Auditing and assurance services: an integrated approach, 9th edition and Essentials of auditing and assurance services." | ||
501 | _aAuditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB’s Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment. | ||
650 | 0 |
_aCorporate governance _xLaw and legislation _zUnited States. |
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650 | 0 |
_aDirectors of corporations _xLegal status, laws, etc. _zUnited States. |
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650 | 0 |
_aDisclosure in accounting _xLaw and legislation _zUnited States. |
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650 | 0 |
_aSecurities fraud _zUnited States. |
|
650 | 0 |
_aCorporations _xAccounting _xCorrupt practices _zUnited States. |
|
700 | 1 | _aElder, Randal J. | |
700 | 1 | _aBeasley, Mark S. | |
700 | 1 |
_aArens, Alvin A. _tAuditing and assurance services : an integrated approach. |
|
700 | 1 |
_aArens, Alvin A. _tEssentials of auditing and assurance services. |
|
906 |
_a7 _bcbc _ccopycat _d3 _encip _f20 _gy-gencatlg |
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942 |
_2lcc _cBK |
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955 |
_apv24 2003-10-30 to SSCD _asg18 2005-06-01 z-processor _isg18 2005-06-01 |
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999 |
_c10462 _d10462 |